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10 PROPERTY, PLANT AND EQUIPMENT CONTINUED
Movements durng 2013
€ million
Land and
buildings
€ million
Plant and
equipment
€ million
Total
ost
1 January 2013 4,006 13,503 17,509
Acquisitions of group companies 14 36 50
Disposals of group companies (4) (24) (28)
Additions 281 1,583 1,864
Disposals (89) (545) (634)
Currency retranslation (286) (1,014) (1,300)
Reclassification as held for sale (75) (156) (231)
Other adjustments (1) (1)
31 December 2013 3,847 13,382 17,229
Accumulated deprecaton
1 January 2013 (1,286) (6,778) (8,064)
Disposals of group companies 317 20
Depreciation charge for the year (110) (874) (984)
Disposals 66 454 520
Currency retranslation 63 436 499
Reclassification as held for sale 14 117 131
Other adjustments (4) (3) (7)
31 December 2013 (1,254) (6,631) (7,885)
Net book value 31 December 2013 2,593 6,751 9,34 4
Includes payments on account and assets in course of construction 191 1,315 1,506
11 OTHER NONURRENT ASSETS
Joint ventures are undertakings in which the Group has an interest and which are jointly controlled by the Group and one or more
other parties. Associates are undertakings where the Group has an investment in which it does not have control or joint control but
can exercise significant influence.
Interests in joint ventures and associates are accounted for using the equity method and are stated in the consolidated balance sheet
at cost, adjusted for the movement in the Group’s share of their net assets and liabilities. The Group’s share of the profit or loss after
tax of joint ventures and associates is included in the Group’s consolidated profit before taxation.
Where the Group’s share of losses exceeds its interest in the equity accounted investee, the carrying amount of the investment is
reduced to zero and the recognition of further losses is discontinued, except to the extent that the Group has an obligation to make
payments on behalf ofthe investee.
Biological assets are measured at fair value less costs to sell with any changes recognised in the income statement.
 mllon
2014
€ million
2013
Interest in net assets of joint ventures 52 57
Interest in net assets of associates 42 38
Long-term trade and other receivables 265 207
Fair value of biological assets 42 34
Other non-financial assets(a) 256 227
657 563
(a) Other non-financial assets mainly relate to tax deposits paid.
106 Unilever Annual Report and Accounts 2014Financial statements
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
UNILEVER GROUP CONTINUED